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Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding electronic commerce operators.

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....48(E).--In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 14/2017-Integrated Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in....